英语翻译As shown in the master budget in illusion 6-2,the sales budget is the first budget prepared.Each of the other budgets depends on the sales budget.The sales budget is derived from the sales forecast.It represents management’s best estima

英语翻译As shown in the master budget in illusion 6-2,the sales budget is the first budget prepared.Each of the other budgets depends on the sales budget.The sales budget is derived from the sales forecast.It represents management’s best estima
英语翻译
As shown in the master budget in illusion 6-2,the sales budget is the first budget prepared.Each of the other budgets depends on the sales budget.The sales budget is derived from the sales forecast.It represents management’s best estimate of sales revenue for the budget period.An inaccurate sales budget may adversely affect net income.For example,an overly optimistic sales budget may result in excessive inventories that may have to be sold at reduced prices.In contrast,an unduly conservative budget may result in loss of sales revenue due to inventory shortages.
The sales budget is prepared by multiplying the expected unit sales volume for each product by its anticipated unit selling price.For Hayes Company,sales volume is expected to be 3,000 units in the first quarter,with 500-unit increments in each succeeding quarter.Based on a sales price of $60 per unit,the sales budget for the year,by quarters,is shown in illustration 6-3.

英语翻译As shown in the master budget in illusion 6-2,the sales budget is the first budget prepared.Each of the other budgets depends on the sales budget.The sales budget is derived from the sales forecast.It represents management’s best estima
依照被显示在主预算方面的6-2,销售预算是第一预算准备.每个其它预算依靠销售预算.销售预算从销售展望中被获得的.它表示销售收入管理的最佳估计为预算期.不精确的销售预算可能会影响净收入.比如,过度乐观的销售预算可能会导致过多的存货以至于必须卖掉存货以减少亏损.相反,过度保守的预算由于存货短缺也许导致销售收入损失.
销售预算由各个产品以它的被期望的单位售价作为准备期望的单位销售量.像Hayes 公司,销售量在第一季度被预计是3,000 个单位,以500 单位在各个成功的处所增加.根据售价的$60 每单位,销售预算为年,被显示在例证6-3 .

依照被显示在主预算方面在幻觉6-2, 销售预算是第一预算准备。每个其它预算依靠销售预算。销售预算从销售展望被获得。它代表销售收入的management..s 最佳的估计为预算期。不精确的销售预算也许有害地影响净收入。例如, 过度乐观销售预算也许导致也许必须被卖以被减少的价格的过份存货。相反, 过度保守的预算也许导致销售收入损失由于存货短缺。 销售预算由乘准备期望的单位销售量为各个产品以它的被期望的...

全部展开

依照被显示在主预算方面在幻觉6-2, 销售预算是第一预算准备。每个其它预算依靠销售预算。销售预算从销售展望被获得。它代表销售收入的management..s 最佳的估计为预算期。不精确的销售预算也许有害地影响净收入。例如, 过度乐观销售预算也许导致也许必须被卖以被减少的价格的过份存货。相反, 过度保守的预算也许导致销售收入损失由于存货短缺。 销售预算由乘准备期望的单位销售量为各个产品以它的被期望的单位售价。为Hayes Company, 销售量被预计是3,000 个单位在第一季度, 以500 单位增加在各个成功的处所。根据售价的$60 每单位, 销售预算年, 由处所, 被显示在例证6-3 。

收起

依照被显示在主预算方面在幻觉6-2, 销售预算是第一预算准备。每个其它预算依靠销售预算。销售预算从销售展望被获得。它代表销售收入的管理的最佳的估计为预算期。不精确的销售预算也许有害地影响净收入。例如, 过度乐观销售预算也许导致也许必须被卖以被减少的价格的过份存货。相反, 过度保守的预算也许导致销售收入损失由于存货短缺。
销售预算由乘准备期望的单位销售量为各个产品以它的被期望的单位售价。为H...

全部展开

依照被显示在主预算方面在幻觉6-2, 销售预算是第一预算准备。每个其它预算依靠销售预算。销售预算从销售展望被获得。它代表销售收入的管理的最佳的估计为预算期。不精确的销售预算也许有害地影响净收入。例如, 过度乐观销售预算也许导致也许必须被卖以被减少的价格的过份存货。相反, 过度保守的预算也许导致销售收入损失由于存货短缺。
销售预算由乘准备期望的单位销售量为各个产品以它的被期望的单位售价。为Hayes Company, 销售量被预计是3,000 个单位在第一季度, 以500 单位增加在各个成功的处所。根据售价的$60 每单位, 销售预算年, 由处所, 被显示在例证6-3 。
大体意思是这样

收起